Request for a preliminary ruling from the Cour d’appel de Liège (Belgium) lodged on 9 November 2015 — État belge v Oxycure Belgium SA

(Case C-573/15)

Language of the case: French

Referring court

Cour d’appel de Liège

Parties to the main proceedings

Appellant: État belge

Respondent: Oxycure Belgium SA

Question referred

Does Article 98(1) and (2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, ¹ read in conjunction with Annex III, points 3 et 4 of the VAT Directive, having regard to, in particular, the principle of neutrality, preclude a national provision which prescribes a reduced rate of VAT for oxygen treatment by means of oxygen cylinders, whereas oxygen treatment by means of an oxygen concentrator is subject to the standard rate of VAT?

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¹ OJ 2006 L 347, p. 1.